地方自治與地方自治之基本原則
什麼是地方自治？地方自治的實施應該有哪些基本原則？而全球化時代普世價值的地方自治原則又是如何？請看本篇......
所謂的「地方自治」就是指由特定區域內的當地居民自組一個公法人團體，在適法性的國家監督下，依法以自己的「人」、「權」、「錢」來處理當地居民事務的制度。
依此延伸的是，「地方自治」也應該以地方團體的人格發展權、自主組織權、自治立法權……等核心領域事權，甚或國政參與權為其基本要素。也就是說：
（一）地方自治包括地方自治團體的人格發展權，如可決定地方自治團體的名稱，並加以變更。所以，連江縣如果想改成馬祖縣，當屬其自治的範圍。
（二）地方自治包括地方自治團體的自主組織權，也就是地方自治團體有依照憲法、法律以及依據法律明確授權之法規命令內的機關形成權。
（三）地方自治包括地方自治團體的自治立法權，也就是至少必須及於民選的地方立法機關制定單行性的地方法律之權，甚至賦予訂定地方行政機關訂定單行性的地方命令之權。
（四）地方自治包括地方自治團體的政策規劃權、行政執行權，那就是地方自治團體可以依其直接民主或間接民主的意思，依法作成當地重大政策、都市計畫的決定，並加以行政執行之謂。但最重要的是，地方自治團體的行政執行任務應以自治事項為主，而非以委辦事項為主。
（五）地方自治也包括地方自治團體的自主人事權、自主財政權，前者其實也就是依附於自主組織權而發展出來的權限。但除此之外，地方自治事項的處理也必須以當地的自籌財源為主，才叫「地方自治」。
（六）地方自治也包括地方自治團體對國家的政策決定之參與權，以防止國家獨攬權力的決定僅受到較大地方自治團體內多數人民的左右。更重要的是，讓地方自治團體有國政參加權的話，更可落實社會契約論所言：「統治者之所為係得到被統治者的同意」之理念。
整體而言，我們之所以要「地方自治」是因為中央政府其實離人民很遠！舉例來說，對蘭嶼人來說，離蘭嶼人最近的政府應該是蘭嶼鄉（或未來的「達悟民族自治區」），而非遠在台北的中央政府。總之，台北觀點的國政思維與蘭嶼的在地思維，既然可能不同，蘭嶼人要的也許是以後者為主，因為只有後者才能清楚瞭解蘭嶼的達悟族人在、食、衣、住、行、育、樂及生、老、病、死的需求上要的是什麼，此時就更需要「地方自治」了。
至於，地方自治實施之基本原則，一般而言，係指地方自治的實施及運作，除應恪遵「制度性保障/制度保障（institutionelle Garantie）」的基本理念之外（即憲法要求國家對地方自治之保障，應設定其核心領域，且「禁止中央恣意掏空」，亦「禁止中央全部掏空」之），若單單僅依筆者迄今為止對基層政治運作的體察，可說至少應有如下原則之適用：
（一）分權原則（principle of decentralization，但內涵頗接近於台灣所講的「權限劃分原則」），是指國家或邦之外，另須設地方自治團體分享國家或邦的統治權限，而凡事務之本質具有全國或邦之一致性質者，歸屬於國家或邦之事權；又凡事務之本質有因地制宜之需要者，則歸屬於地方之事權。此項權限劃分原則之實踐，在我國原需由地方制度法第二十二條之「中央與地方權限劃分施行綱要（或：自治事項施行綱要）」為之相繩，俾以落實憲法第十章「中央與地方之權限」之規範；
（二）輔助性原則（Subsidaritaetspinzip/ principle of subsidarity），是指地方事務由地方自治團體優先處理，只要地方有能力及有意願辦理的事項，應由地方自治團體優先處理，中央僅做事後性之介入，是以在監督設計上，國家對地方自治團體之監督應以事後監督為主，而非以事前監督為主；
（三）住民自治原則（principle of self-election），此為政治意義之自治，是指地方事務之推動應得到地方居民或地方議會之同意，始得為之。又地方議會成員與地方行政首長，亦應由地方居民以民主選舉、定期改選產生，始能具備施政之正當性，甚至不排除地方自治事項亦得由地方居民直接以公民投票決定之﹔
（四）團體自治原則（principle of group-personality），此為法律意義之自治，是指地方自治團體具有公法人資格，享有各種自治權限，以處理自治事項，並依法辦理委辦事項。又當地方自治團體之權利受損時，亦有訴願、行政訴訟或聲請憲法解釋等以資救濟之權﹔
（五）權責制衡原則（principle of checks and balances），如地方立法機關行使其立法機關之職權，地方行政機關應將總預算案提請其立法機關審議。地方立法機關開會時，其行政機關首長應提出施政報告，民意代表並有向該機關首長或單位主管行使質詢之權；就特定事項有明瞭必要時，則得邀請其首長或單位主管列席說明（地方制度法第三十五條至第三十七條、第四十條、第四十一條、第四十八條、第四十九條參照）。此乃基於民意政治及責任政治之原則，故地方行政與地方立法機關並有權責制衡之關係﹔
（六）禁止越權原則（principle of ultra vires），是指地方自治團體在辦理自治事項與委辦事項時，不能牴觸憲法、法律、法規命令或其他有效規章，例如地方制度法第三十條、第四十三條及第七十五條，即寓有此意。反之，地方自治團體若在憲法及法律保障範圍內，辦理自治事項與委辦事項時，自應享有自主與獨立之地位，此時國家機關則應予尊重。
實際上，除上開原則外，如「地方財政自我負責」、「地方財政自我平衡」…等相關原則，亦屬地方自治運作應有之基本理念，惟筆者擬於以後的相關章節再做詳細說明。另外，如為達致台灣的地方自治之研究得以全球化，並與國際文獻全面接軌，有關普世價值的地方自治之基本原則（如IULA的 WORLD WIDE DECLARATION OF LOCAL SELF-GOVERNMENT），則請參照
http://www.iula.org/網站上所提供的資料，於茲擬不予贅述（可另參照以下的附錄）。
附錄：
WORLD WIDE DECLARATION OF LOCAL SELF-GOVERNMENT adopted by the IULA, June 1993-- Universal Principles of Local Self-Government：
Article 1: Constitutional foundation for local self-government
The principle of local self-government shall be recognized in the constitution or in the basic legislation concerning the governmental structures of the country.
Article 2: Concept of local self-government
1. Local self-government denotes the right and the duty of local authorities to regulate and manage public affairs under their own responsibility and in the interests of the local population.
2. This right shall be exercised by individuals and representative bodies freely elected on a periodical basis by equal, universal suffrage, and their chief executives shall be so elected or shall be appointed with the participation of the elected body.
Article 3: The scope of local self-government
1. Public responsibilities shall be exercised by those basic units of local government, which are closest to the citizen. They may also be exercised by territorial units at an intermediate or regional level, in accordance with the practice in each country.
2. Local authorities shall have a general right to act on their own initiative with regard to any matter, which is not exclusively assigned to any other authority nor specifically excluded from the competence of local government.
3. The basic responsibilities of local authorities as well as the procedures for changing these responsibilities shall be prescribed by the constitution or by statute.
4. Powers given to local authorities shall normally be full and exclusive. In so far as a central or regional authority is empowered by the constitution or by statute to intervene in matters for which responsibility is shared with local authorities, the latter shall retain the right to take initiatives and make decisions.
5. Where powers are delegated to them by a central or regional authority, local authorities shall be given discretion to adapt the implementation of legislation to local conditions.
6. Local authorities shall have a reasonable and effective share in decision-making by other levels of government, which has local implications.
Article 4: Protection of existing local authorities
1. If the constitution or national law permits the suspension or dissolution of local councils or the suspension or dismissal of local executives, this shall be done in accordance with due process of law. Their functioning shall be restored within as short a period of time as possible, which shall be prescribed by law.
2. Changes in local authority boundaries shall only be made by law and after consultation of the local community or communities concerned, including by means of a referendum where this is permitted by statute.
Article 5: Adequate organizational structures for local government
1. Local authorities shall determine their own internal administrative structures in order to adapt them to local needs and ensure effective management.
2. Conditions of employment and training opportunities for local government employees shall be such as to permit attractive career prospects. Central and/or other higher levels of government shall encourage and facilitate the introduction of career and merit systems in local government.
Article 6: Conditions of office of local elected representatives
1. The conditions of office of local elected representatives must guarantee them the free exercise of their functions.
2. These conditions must provide in particular for appropriate compensation and social welfare protection.
3. Any functions and activities, which are deemed incompatible with the holding of local elective office, shall be determined by statute only.
Article 7: Supervision of local authorities’ activities
1. Procedures for the supervision of local authorities shall be instituted only by the constitution or by statute.
2. The supervision of local authorities shall normally aim only at ensuring compliance with the law.
Article 8: The resources of local authorities
1. Local authorities shall be entitled to adequate financial resources of their own, distinct from those of other levels of government and to dispose freely of such revenue within the frame work of their powers.
2. The allocation of resources to local authorities shall be in reasonable proportion to the tasks assumed by them. These resources shall be of a regular and recurring nature so as to permit uninterrupted public services and adequate financial planning. Any transfer of new responsibilities shall be accompanied by an allocation of the financial resources required for their fulfillment.
3. A reasonable proportion of financial resources of local authorities shall derive from local taxes, fees and charges of which they shall have the power to determine the rate.
4. Taxes which local authorities shall be entitled to levy, or of which they receive a guaranteed share, shall be of a sufficiently general, buoyant and flexible nature to enable them to keep pace with their responsibilities.
5. The autonomy of financially weaker local authorities requires a system of financial equalization.
6. The right of local authorities to participate, in an appropriate manner, in framing the rules governing the general apportionment of redistributed resources shall be expressly recognized.
7. The provision of block grants, which are not earmarked for the financing of specific projects or services, shall be promoted. The provision of grants shall not justify any undue intervention in the policies pursued by local authorities within their own jurisdiction.
Article 9: Associations of local authorities
1. Local authorities shall be entitled, in exercising their powers, to form associations for the defense and promotion of their common interests as well as in order to provide certain services to their members.
2. Other levels of government shall consult associations of local authorities when passing legislation affecting local government.
Article 10: International links
1. Local authorities’ right of association shall include that of belonging to an international association of local authorities.
2. Local authorities shall also be entitled to maintain links with their counterparts in other countries for the purpose of interchange and cooperation and promoting international understanding.
Article 11: Legal protection of local authorities and their autonomy
Local authorities shall have the right of recourse to a judicial remedy in order to safeguard their autonomy and to ensure compliance with the laws which determine their functions and protect their interests.
